LOCAL, REGIONAL AND INTERNATIONAL TAX LAW
 
Lectured in 2nd year Business managementSection accountancy - tax law
2de jaar Bedrijfsbeheer optie accountancy-fiscaliteit
Theory [A] 25.0
Exercises [B] 0.0
Training and projects [C] 0.0
Studytime [D] 75
Studypoints [E] 3
Language of instruction Dutch
Lecturer Els CATTOIR
Reference RGBBRA02K00004
 
Key words
The local, regional and international tax system

Objectives
To give a general survey of the local and regional tax system in Belgium.
To give an introduction to the principles of the European and internationaltax system in order for the students to do further autonomous research.

Topics
  1. Local taxes
  2. Regional taxes
  3. The basics ( of : the basic principles) of the international tax system
  4. The general principles of the European law, applicable to tax matters


Prerequisites
No specific foreknowledge.

Final Objectives


Materials used


Study costs


Study guidance
For individual questions students can consult a lecturer.

Teaching Methods
The theory will be dealt with in lectures.
The students will put the theory into practise by writing a paper (individually or as a team) on an item discussed in the lectures.

Assessment
1ste exam period: written exam
2nd exam period: written exam

Lecturer(s)